The company can't claim cgst and sgst because their supplies was actually intra-state (but deemed to be inter-state supplies). Logically it may be wrong for claiming the itc.
If the hotel issue B2B bills, he is liable to collect cgst and sgst but not igst because place of supply is intra-state not inter-state. In this case how it is possible to take ITC . If the hotel collects igst, then the company can take ITC for that.
As per section 12(3) IGST , POS is always the location of Immovable property , So the Hotel will never charge IGST...
CAclubindia
